Funding

Three ways to finance the course.

From 2026, KFS funding is also available to eligible dentists operating as sole traders. The fund may cover up to 90% of the course fee. Other options include reimbursement from a Regional Medical Chamber and treating the course fee as a business expense.

KFS OIL KUP

01 - National Training Fund

Up to 90% of the course fee covered by public funds.

KFS is part of Poland’s Labour Fund and supports professional development. Funding is awarded by district labour offices. From 2026, an application may also be submitted by a dentist operating as a sole trader, provided they paid Labour Fund contributions for the preceding six months or were legally exempt from them.

Organisation with up to 9 FTEs (also without employees)

90%

Employer 10+ full-time positions

70%

02 - Regional Medical Chamber

Your chamber can reimburse professional development costs.

Each chamber operates its own reimbursement scheme and sets its own conditions. The Warsaw chamber currently offers up to PLN 2,500 gross per settlement period. Applicants must obtain the required number of continuing education credits.

OIL in Warsaw

2 500 PLN

Frequency (settlement period)

once/ 4 years

Required continuing education credits

200 pts

03 - Tax-deductible business expense

Treat the full course fee as a business expense for your practice.

Professional training directly related to your work may qualify as a business expense. It reduces taxable income and therefore the tax due. The invoice must be issued to the business and retained for at least five years.

Flat-rate income tax 19%

~1 311 PLN

Progressive income tax 12–32%

828–2 208

Lump-sum tax on revenue

N/A

04 - Calculation

What you actually pay out of pocket.

Two scenarios: OIL reimbursement based on the Warsaw scheme and KFS funding at 90%.

Scenario I

With OIL

OIL reimbursement PLN 2,500

Out of pocket 4 400 PLN

Scenario II

With KFS 90%

KFS contribution PLN 6,210

Your contribution 690 PLN

Based on a course price of PLN 6,900. KFS 90%: entities with up to 9 full-time positions. From 10 full-time positions - 70%, own contribution PLN 2,070.

05 - The Process

Step by step.

01

Apply for the course

Complete the application form. Places are reserved in the order payments are received; submitting the form alone does not hold a place.
02

Receive the document pack

You will receive a pro forma invoice, course description, timed agenda and documents confirming the provider’s status.
03

Apply for funding

Submit the KFS application electronically through praca.gov.pl to the labour office responsible for your registered business address. Processing may take up to 90 days, so it is worth applying as soon as the funding window opens.
04

Pay for the course

The place is reserved after the payment is received. Participation is determined by the order of payments.
05

Settle the funding

After the course you will receive a certificate and invoice. KFS funding is settled with the labour office under the funding agreement; an OIL reimbursement claim is submitted to your own chamber.

06 - Documents

What we send after you apply.

After submitting your application, you will receive by e-mail a complete set of documents needed to apply for KFS or OIL refund.

01
Course description in the format required by KFS.
02
Timed course agenda.
03
Pro forma invoice.
04
Documents confirming the training provider’s status.
05
Application guide for KFS and an application template for OIL.

07 - FAQ

Frequently asked questions.

I am a sole trader. Is KFS available to me? →

Yes. From 2026, Polish labour-market legislation extends KFS eligibility to sole traders and people working under civil-law contracts. The conditions include six months of Labour Fund contributions or a statutory exemption, plus no outstanding liabilities with ZUS or the tax office.

I am employed. How can I use KFS? →

The employer submits the application and the course must take place at their initiative or with their consent. KFS may cover up to 90% of the fee for organisations with up to 9 FTEs and up to 70% for organisations with 10 or more FTEs.

Can KFS and OIL be combined? →

Not for the same expense. The Warsaw chamber excludes reimbursement for training financed from another source. Check the rules of your own chamber before applying. You can choose KFS, or pay for the course yourself and then seek OIL reimbursement while treating the remaining eligible expense as a business cost.

What about the lump sum? Can I use KUP? →

KUP does not apply under lump-sum taxation. KFS and OIL reimbursement are independent of the taxation method, so they may still be available.

What if I cannot submit my KFS application before the course? →

The application must be submitted before the course begins. Each labour office sets its own application windows and may reopen them while funds remain. If the KFS window in your district has closed, the remaining options are OIL reimbursement or treating the course fee as a business expense.

08 - The next step

Choose your funding route. We provide the required documents.

Places are reserved in the order payments are received. After you apply, we send the documents required for KFS funding or OIL reimbursement.

Apply →